The purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, an

In the recent decade, injection of nanoparticles (NPs) into underground formation as liquid nanodispersions has been suggested as a smart alternative for conventional methods in tertiary oil recovery projects from mature oil reservoirs. Such reservoirs, however, are strong candidates for carbon geo-sequestration (CGS) projects, and the presence of nanoparticles (NPs) after nanofluid-flooding can add more complexity to carbon geo-storage projects. Despite studies investigating CO2 injection and nanofluid-flooding for EOR projects, no information was reported about the potential synergistic effects of CO2 and NPs on enhanced oil recovery (EOR) and CGS concerning the interfacial tension (γ) of CO2-oil system. This study thus extensively inves

The present work presents design and implementation of an automated two-axis solar tracking system using local materials with minimum cost, light weight and reliable structure. The tracking system consists of two parts, mechanical units (fixed and moving parts) and control units (four LDR sensors and Arduino UNO microcontroller to control two DC servomotors). The tracking system was fitted and assembled together with a parabolic trough solar concentrator (PTSC) system to move it according to information come from the sensors so as to keep the PTSC always perpendicular to sun rays. The experimental tests have been done on the PTSC system to investigate its thermal performance in two cases, with tracking system (case 1) and without trackin

The effect of the tensor term in the Skyrme interaction has been estimated in calculating the static and dynamic nuclear properties in sd and fp-shell model spaces nuclei. The nuclear shell gaps have been studied with different Skyrme parameterizations; Skxta and Skxtb with tensor interaction, SkX, SkM, and SLy4 without tensor interaction, and Skxcsb with consideration of the effect of charge symmetry breaking. We have examined the stability of N = 28 for 42Si and 48Ca. The results showed that the disappearance of the magicity occurs in the shell closure of 42Si. Furthermore, excitation energy, quadrupole deformation, neutron separation energy, pairing energy, and density profile have also been calculated. Quadrupole deformation indicates a

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

There are many teacher and parents suffer from reduce the ability of attention to the children, so the attention not settle on nothing not only to minute for time, so the research aim to following: 
1-Is the using the positive reinforcement lunch in take attention of kindergarten visual? 2-1-Is the using the positive reinforcement article in take attention of kindergarten visual? 3-1-Is the using the positive reinforcement symbol in take attention of kindergarten visual? 4-1-Is the using the positive reinforcement action in take attention of kindergarten visual? 5-Is the using the positive reinforcement socialization in take attention of kindergarten visual? 6-what the most percentage obtain of the six factors of take attention?

The Regression analysis is considered as a basic element of statistics science elements, and it is an important style of applied statistics when studying different social and economical phenomena. As well as it is considered the most statistical method used in different sciences and fields, and it determines in clear picture the relations among the variables in the form of equation replaced from the degree of parametric on the strength and the importance of this relationship .And ;also it repots the degree of prediction and response ;also ,it is necessary in regression planning and making decisions for finding regression equation .And it is one of modern styles which tak observable caring especially in artificial neural networks. Our main

Change the properties of the river hydrological and geomorphological during his career from its source to its mouth depending on the variables may be quick effect and short-term, addressed the study put the Tigris River geomorphological and hydrological and environmental in the city of Baghdad and found that most of the manifestations geomorphological indicate that the river enters the aging in the area were not so previously evidence suggests hydrological and environmental river that entered this stage long ago may be an extraordinary period. He found that the cross sections and locations of erosion and sedimentation size and type of flow patterns may change with moderate values to patterns with relatively abnormal values for the river.

Literature historians and researchers almost agree that literature is a product of the environment and it is the product of interaction of events and it affected by the direction of that environment and then the literature affects the its environment and the modern science confirms this fact until make the environment competes hereditary factor in its effect because that each environment has its characteristics which affect the literature and leaves its effect on it and even when a writer exaggerate in its monopolize and tyranny of selfin its literature, he cannot be away from affection by including around of literature because the literature is the mirror that reflects aspects of the environment. In other words, literature is expression